the correct answers are highlighted in red, can you please provide the correct working for that.

The following standard overhead costs were developed for one of the products of Raptor Company: The following actual information is available regarding the company's operations for the period: Budgeted fixed overhead for the period is $1,350,000, and the standard fixed overhead rate is based on expected capacity of 90,000 direct labor hours. Required: 1) Calculate the variable overhead spending variance. $22,500 ($437500115 2) Calculate the variable overhead efficiency variance. $(60,000) 3) Calculate the fixed overhead spending variance. $30,000 4) Calculate the fixed overhead volume variance. 150,000